There has been proposed an assist grip attachment structure in which an assist grip is attached to a vehicle body-side attachment portion, the assist grip is supported with prescribed rigidity by the vehicle body-side attachment portion when a tensile load in a direction in which the assist grip is pulled toward the inside of a vehicle cabin is applied to the assist grip, and an impact of a pressing load is absorbed through deformation of the vehicle body-side attachment portion when the pressing load is applied to the assist grip from the inside of the vehicle cabin. An example of such an assist grip attachment structure is a device described in Patent Document 1, in which each bracket (vehicle body-side attachment portion) having an attachment plate portion, to which an assist grip is attached, is provided with three leg portions, the assist grip is fixed to a roof side rail inner panel via the three leg portions, the assist grip is supported with high rigidity by the three leg portions against a tensile load, and an impact of a pressing load is absorbed through bending deformation of the attachment plate portion in addition to deformation of the leg portions each having a small width.